财政部新颁布的《企业会计准则》,进一步规范了企业的会计核算和信息披露,提高了会计信息的相关性和可靠性。新准则中关于固定资产的相关规定,使企业固定资产会计信息更加具有真实性、相关性。 The newly promulgated “Accounting Standards for Business Enterprises” by the Ministry of Finance further standardizes the accounting and information disclosure of enterprises and improves the correlation and reliability of accounting information. The new guidelines on the fixed assets of the relevant provisions of the enterprise fixed assets accounting information more authenticity, relevance.